The Central Goods and Services Act, 2017 (CGST Act)
Section 41 – Claim of input tax credit and provisional acceptance thereof
(1) Every registered person shall subject to such conditions and restrictions as may be prescribed be entitled to take the credit of eligible input tax as self-assessed in his return and such amount shall be credited on a provisional basis to his electronic credit ledger.
(2) The credit referred to in sub-section (1) shall be utilized only for payment of self-assessed output tax as per the return referred to in the said sub-section.